September 23, 2014
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ms. Cecilia Blye, Chief
Office of Global Security Risk
Re: | POSCO Annual Report on Form 20-F |
Dear Ms. Blye:
Reference is made to your letter dated August 19, 2014 (the “Comment Letter”) addressed to POSCO (the “Company”), in which the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) provided certain comments to POSCO’s annual report on Form 20-F for the fiscal year ended December 31, 2013.
The Company would like to request additional days to gather and verify necessary facts as well as to review its response with its advisers. The Company proposes to provide its response by no later than October 20, 2014.
We appreciate your consideration in this matter. If you have any questions regarding the foregoing or require any additional information, please do not hesitate to contact POSCO’s Finance Department, to the attention of Min-Yong Noh at +82-2-3457-0103 (fax:+82-2-3457-1931), or POSCO’s outside counsel, Cleary Gottlieb Steen & Hamilton LLP, to the attention of Jinduk Han at (852) 2532-3723 (fax: 852-2160-1023).
Sincerely, |
/s/ Noh, Min-Yong |
Noh, Min-Yong |
Senior Vice President |
Finance & Investment Division |
Finance Dept. |
Ms. Cecilia Blye
Securities and Exchange Commission, p. 2
cc: | Pamela Long |
Assistant Director
Division of Corporation Finance
Pradip Bhaumik
Special Counsel
Office of Global Security Risk
Jinduk Han
Partner
Cleary Gottlieb Steen & Hamilton LLP